



ESPLOST – Education Special Purpose Local Option Sales Tax
FACTS ABOUT ESPLOST:
ESPLOST stands for Education Special Purpose Local Option Sales Tax. It is a one-cent sales tax on retail goods that must be approved by voters in a referendum. Revenues from the tax must be used for specific capital improvement projects at local schools.
The ESPLOST on the March 2024 ballot is a continuation - meaning NOT an increase - of the current ESPLOST that will include all the projects that are included on this site. The ESPLOST is completely separate from a community SPLOST for the city and county.
Since approximately 90% of the district’s operating budget pays for salaries of teachers and staff, the ESPLOST provides means for our district to be able to maintain buildings, technology, and provide the necessary resources to provide our students with quality academics, athletics, and arts.
The State of Georgia gives very little funding to local districts that can be used towards maintenance or construction of buildings, technology resources and infrastructure, and providing instructional resources for students.
Before ESPLOST initiatives, the school district issued bonds that were repaid from property tax revenues or used ad valorem tax revenues to fund capital improvements. Both put the burden on property owners and took years to pay off.
ESPLOST helps generate needed revenue for specific capital projects without the need to increase millage rate of property owners.
Bonds must be repaid over many years with interest. Whereas, ESPLOST revenue is used as it is received and there is no interest to pay back.
Those who do not pay property tax and/or live out of the county, but work and shop in Ocilla, support our schools by paying a portion of the ESPLOST.
The penny sales tax cannot be used to pay teaching personnel or any other operational costs of the school system. Only capital projects such as new schools, classrooms, technology, and debt retirement are acceptable uses of the sales tax revenue.
ESPLOST has allowed us to address safety improvements, update and enhance our technology in our schools, and provide maintenance on buildings that will ensure our students continue to have the resources needed to succeed.
ESPLOST- Investing in Education -Security, Innovation, and Facilities
As we entered into our most recent ESPLOST for Irwin County, it was evident that together we were making a difference in the lives of our children. The ESPLOST, a penny tax on consumer goods, has paid huge dividends in our schools. Since the beginning of the ESPLOST, our community has been able to complete several necessary upgrades for our children including:
Construction of the football stadium, cheer gym and fieldhouse
Construction of the auditorium
Construction of the JROTC building and weight room
Replacement and upgrades to HVAC systems in all buildings
Resurfacing of tennis courts and parking lots around schools
Annual purchases of school buses
Purchase of maintenance trucks and grounds equipment
Increased security with ongoing upgrades to camera systems in the school buildings and upgrades to lock systems
Upgrades to gated entrances/exits in student parking lots.
Digital safety badges for emergencies and push-button system in all classrooms for direct communication with main office
Upgrades in the auditorium including sound & lighting enhancements and air conditioning
Future/Current projects we hope to complete include:
Complete a new wrestling facility at the high school
Upgrades to lighting at the football and baseball fields
Continue to enhance security in all buildings
Improvements to the sound system in high school gym
Repair drainage issues at football field and track
Position ourselves to build a new K-12 school in 7-12 years


